AISHM ENERGY (AE) Inc, is Islamabad based firm specializing in the energy efficient products especially engines for Vehicles and Aircrafts. The company's CEO has been personally overlooking a project code named Go Efficient. Under the project, their company is designing two models of electric motors to be fitted with gasoline engines to convert them into a hybrid one. Their focus is on engine sizes of 660 cc to 1300 cc. These motors have been named as Regular and Advanced. The regular model is based on Nikel ion battery pack while advanced model is based on Alkalin ion based battery supported with regenerative braking power. Development costs have amounted to $121,000 and $175,000, respectively. The total market demand for each model is expected to be 40,000 units, and management anticipates being able to obtain the following market shares: Regular, 25 percent; Advanced, 20 percent. Forecasted data follow.